8.2.5 Provincial and territorial income tax  

From: Financial Consumer Agency of Canada

New tax filing and payment due dates

Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.

Provincial and territorial income tax

Provinces / Territories

Rates for 2019 tax year

Newfoundland and Labrador

8.7% on the first $37,591 of taxable income, +
14.5% on the next $37,590, +
15.8% on the next $59,043, +
17.3% on the next $53,689, +
18.3% on the amount over $187,913

Prince Edward Island

9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969

Nova Scotia

8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000

New Brunswick

9.68% on the first $42,592 of taxable income, +
14.82% on the next $42,592, +
16.52% on the next $53,307, +
17.84% on the next $19,287, +
20.3% on the amount over $157,778

Quebec

15% on the first $43,790 of taxable income, +
20% on the next $43,785, +
24% on the next $18,980, +
25.75% on the amount over $106,555

Ontario

5.05% on the first $43,906 of taxable income, +
9.15% on the next $43,907, +
11.16% on the next $62,187, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000

Manitoba

10.8% on the first $32,670 of taxable income, +
12.75% on the next $37,940, +
17.4% on the amount over $70,610

Saskatchewan

10.5% on the first $45,225 of taxable income, +
12.5% on the next $83,989, +
14.5% on the amount over $129,214

Alberta

10% on the first $131,220 of taxable income, +
12% on the next $26,244, +
13% on the next $52,488, +
14% on the next $104,976, +
15% on the amount over $314,928

British Columbia

5.06% on the first $40,707 of taxable income, +
7.7% on the next $40,709, +
10.5% on the next $12,060, +
12.29% on the next $20,030, +
14.7% on the next $40,394, +
16.8% on the amount over $153,900

Yukon

6.4% on the first $47,630 of taxable income, +
9% on the next $47,629, +
10.9% on the next $52,408, +
12.8% on the next $352,333, +
15% on the amount over $500,000

Northwest Territories

5.9% on the first $43,137 of taxable income, +
8.6% on the next $43,140, +
12.2% on the next $53,990, +
14.05% on the amount over $140,267

Nunavut

4% on the first $45,414 of taxable income, +
7% on the next $45,415, +
9% on the next $56,838, +
11.5% on the amount over $147,667

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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